1, turnover tax. Includes four kinds of taxes:
(1) VAT;
(2) consumption tax;
(3) business tax;
(4) tariffs.
These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service. Mainly in the production, circulation or service industries to play a regulatory role. It is conducive to increasing fiscal revenue for the country.
2. Income tax. Includes two kinds of taxes:
(1) enterprise income tax;
(2) Personal income tax.
These taxes are levied on the taxpayer's profit or net income. It mainly regulates the profits of producers and operators and personal net income after the formation of national income.
3. Property tax categories. Includes five kinds of taxes:
(1) property tax;
(2) Travel tax;
(3) Vehicle purchase tax;
(4) deed tax;
(5) Farmland occupation tax.
These taxes are levied on property owned or used by taxpayers. Play a greater role in adjusting the income gap.
4. Behavior tax. Includes five kinds of taxes:
(1) urban maintenance and construction tax;
(2) stamp duty;
(3) Adjustment tax on investment direction of fixed assets (deferred collection);
(4) Slaughter tax (not collected);
(5) Banquet tax (not levied)
These taxes are levied for specific behaviors or specific purposes.
5. Resource tax category. Including resource tax and urban land use tax, land value-added tax is divided into four categories: 1. Turnover tax. Includes four kinds of taxes:
(1) VAT;
(2) consumption tax;
(3) business tax;
(4) tariffs.
These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service. Mainly in the production, circulation or service industries to play a regulatory role. It is conducive to increasing fiscal revenue for the country.
What are the social tax items? Divide into four categories
1. Turnover tax category. Including four taxes: (1) value-added tax; (2) consumption tax; (3) business tax; (4) tariffs. These taxes are levied according to the sales income or business income obtained by taxpayers in the fields of production, circulation or service. Mainly in the production, circulation or service industries to play a regulatory role. It is conducive to increasing fiscal revenue for the country.
2. Income tax categories. Including two taxes: (1) enterprise income tax; (2) Personal income tax. These taxes are levied on the taxpayer's profit or net income. It mainly regulates the profits of producers and operators and personal net income after the formation of national income.
3. Property tax categories. Including five taxes: (1) property tax; (2) Travel tax; (3) Vehicle purchase tax; (4) deed tax; (5) Farmland occupation tax. These taxes are levied on property owned or used by taxpayers. Play a greater role in adjusting the income gap.
4. Behavior tax. Including five taxes: (1) urban maintenance and construction tax; (2) stamp duty; (3) Adjustment tax on investment direction of fixed assets (deferred collection); (4) Slaughter tax (not collected); (5) Banquet tax (not levied) These taxes are levied for specific behaviors or specific purposes.
5. Resource tax category. Including resource tax, urban land use tax and land value-added tax.
What is the statutory tax relief? What is the statutory tax relief?
The statutory deduction of enterprise income tax is the item to determine the taxable income of enterprise income tax. According to the enterprise income tax regulations, the taxable income of an enterprise is determined by the balance of the total income minus costs, expenses and losses.
And allow deduction of the project amount. Cost is the direct and indirect expenses incurred by taxpayers for producing, managing goods and providing services. Expenses refer to the expenses incurred by taxpayers for producing and operating commodities and providing services.
Sales expenses, management expenses and financial expenses. Losses refer to all kinds of non-operating expenses, operating losses and investment losses incurred by taxpayers in the process of production and operation. In addition, when calculating the taxable income of enterprises, taxpayers
If the financial accounting treatment is inconsistent with the tax provisions, it shall be adjusted in accordance with the tax provisions. In addition to costs, expenses and losses, the statutory deduction of enterprise income tax is also stipulated in relevant tax laws and regulations.
Tax adjustment deduction items,
Mainly includes the following contents:
(1) Deduct interest expense. The interest expenses of taxpayers borrowing from financial institutions during the production and operation period shall be deducted according to the facts; The interest expense of borrowing from non-financial institutions shall not be higher than that of similar financial institutions.
Deduction is allowed for part of the amount calculated according to the loan interest rate for the same period.
(2) Deduction of taxable wages. The regulations stipulate that the reasonable wages and salaries of enterprises should be deducted according to the facts, which means that the taxable wage system for domestic enterprises that has been implemented for many years has been cancelled, effectively reducing the burden on domestic enterprises. Yun Dan
Truthfully deducted wages and salaries must be "reasonable", and obviously unreasonable wages and salaries shall not be deducted. In the future, State Taxation Administration of The People's Republic of China will adopt the "Measures for the Administration of Wage Deduction" which is compatible with the "Implementation Regulations".
"Clarify" reasonable ".
(3) In terms of employee welfare funds, trade union funds and employee education funds, the implementation regulations continue to maintain the previous deduction standards (the extraction ratio is 2%, 14% and 2.5% respectively), but the "total taxable wages" is adjusted to
"Total wages and salaries", the deduction will increase accordingly. In terms of employee education funds, in order to encourage enterprises to strengthen investment in employee education, the "Regulations" shall be implemented, except as otherwise provided by the competent department of finance and taxation of the State Council.
The part of the employee's education expenditure not exceeding 2.5% of the total wages and salaries is allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.
(4) Donation deduction. Taxpayers' public welfare and relief donations are allowed to be deducted if they are within 3% of taxable income. More than 3% will not be deducted.
(5) Deduction of business entertainment expenses. Business entertainment expenses refer to social entertainment expenses incurred by taxpayers for the reasonable needs of production and operation. According to the tax law, the taxpayer's business is related to production and operation.
Hospitality expenses provided by taxpayers with accurate records or documents are allowed to be deducted within the following limits:. Article 43 of the "Regulations on the Implementation of the Enterprise Income Tax Law" further clarifies that business entertainment expenses incurred by enterprises related to production and operation.
The expenses shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the current year's sales (operating income), which means that the tax law adopts the method of "two certificates in one". On the one hand, business entertainment expenses incurred by enterprises are only allowed to be charged.
60%, in order to distinguish between business entertainment expenses and personal consumption, the personal consumption part of business entertainment expenses is removed by designing a unified ratio; On the other hand, the maximum deduction is limited to the current year's sales (
5‰ of business income is used to prevent some enterprises from using over-invoicing or even fake invoices to offset business entertainment expenses in order not to increase business entertainment expenses by 40%, resulting in inflated business entertainment expenses.
(6) Deduction of employee pension funds and unemployment insurance funds. It is allowed to deduct employee pension funds and unemployment insurance funds when calculating taxable income within the proportion and base approved by the provincial tax authorities.
(7) Deduct the fund for the protection of the disabled. The disabled security fund paid by taxpayers according to local regulations is allowed to be deducted when calculating taxable income.
(8) Deduct property and transportation insurance premiums. Property paid by taxpayers. Transportation insurance premium is allowed to be deducted when tax is calculated. However, the non-indemnity preferential treatment given to taxpayers by insurance companies should be included in the taxable income of enterprises.
(9) Deduct the rental fee of fixed assets. Taxpayers can directly deduct the rental fee of fixed assets in the form of operating lease before tax; Lease fees for leasing fixed assets by means of financial lease shall not be directly charged before tax.
Deducted, but the interest expense is in the rental fee. The handling fee can be deducted directly when paying.
(10) Deduction of bad debt reserve, bad debt reserve and commodity discount reserve. The provision for bad debts and bad debts withdrawn by taxpayers are allowed to be deducted when calculating taxable income. The extraction standard is temporarily implemented according to the financial system.
Execute. The commodity discount reserve drawn by taxpayers is allowed to be deducted when calculating taxes.
(1 1) Deduction of fixed assets transfer expenses. Taxpayer's expenditure on the transfer of fixed assets refers to the expenses such as clean-up expenses incurred when transferring or selling fixed assets. Taxpayers' expenditures on the transfer of fixed assets are allowed to be deducted when calculating taxes.
(12) Deduct the net loss of fixed assets and current assets due to inventory loss, damage and scrapping. Taxpayers' net loss of fixed assets due to inventory loss, damage or scrapping shall be provided by taxpayers, and the tax authorities shall report to taxpayers.
After examination, deduction is allowed. The net loss mentioned here does not include the incomings of fixed assets of enterprises. The taxpayer's current assets inventory loss, damage, scrap net loss, inventory loss data provided by the taxpayer, by the competent
After examination by the tax authorities, it can be deducted before tax.
(13) Management fee deduction of the Head Office. The management fees related to the production and operation of enterprises paid by taxpayers to the head office shall provide proof of the scope, quota, distribution basis and method of management fees issued by the head office.
After examination and approval by the competent tax authorities, deduction is allowed.
(14) Deduction of debt interest income. Taxpayers' interest income from debt purchase is not included in taxable income.
(15) Deduct other income. Including all kinds of fiscal subsidy income, turnover tax reduced or refunded, except as otherwise stipulated by the State Council, People's Republic of China (PRC), Ministry of Finance and State Taxation Administration of The People's Republic of China, all of them may not be included in taxable income.
The rest should be incorporated into the taxable income of the enterprise for tax calculation.
(16) Loss compensation deduction. Taxpayers' annual losses can be made up by next year's income. If the income in the next tax year is insufficient, it can be made up year by year, but the longest period shall not exceed 5 years.
What are the tax classifications 1? According to the nature of the tax object, it can be divided into turnover tax (mainly: value-added tax, consumption tax, business tax, customs duties), income tax (enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax), resource tax (resource tax, urban land use tax, farmland occupation tax), behavior tax (stamp duty, vehicle and vessel use tax) and property tax (property tax, deed tax).
2. According to tax administration and licensing authority, it is divided into central taxes (customs duties and consumption taxes), local taxes (personal income tax, property tax, vehicle and vessel use tax and land use tax) and central and local taxes (value-added tax, resource tax, business tax and enterprise income tax).
According to the relationship between tax and price, there are internal tax (consumption tax) and external tax (value-added tax).
4. Divided by tax standard: ad valorem tax (value-added tax, business tax and customs duty) and specific tax (resource tax and vehicle and vessel use tax).
5. Whether to pass it on according to tax burden: direct tax (income tax) and indirect tax (value-added tax, consumption tax).
What are the non-tax revenue items of public institutions that refer to fiscal revenue other than tax revenue and debt revenue? Is * * * organs at all levels, institutions, social organizations and other organizations representing * * * using * * * power, * * reputation, national resources, state-owned assets or provide specific public * * * services to obtain financial funds. * * * The management scope of non-tax revenue mainly includes: administrative fees, paid use income of * * * funds, lottery public welfare funds, state-owned resources, paid use income of state-owned assets, operating income of state-owned capital, incomes from fines and confiscations, income from donations accepted in the name of * * * *, centralized income of competent authorities, interest income generated by * * * financial funds, etc. In China, social insurance funds and housing accumulation funds are not included in the management of non-tax revenue.
Non-tax revenue is a form in which * * * participates in the primary distribution and redistribution of national income, which belongs to the category of fiscal funds. Non-tax revenue in a broad sense refers to all income except taxes obtained through legal procedures.
What are the classification methods of engineering projects? (A) according to the nature of the building (pay attention to differences)
1. New project. Refers to projects that start from scratch and start from scratch. The original foundation of a construction project is very small, and after the construction scale is expanded, the value of its new fixed assets is more than 3 times of the original fixed assets, which is also regarded as a new project.
2. Start the project. Refers to the original enterprises and institutions, in order to expand the original product production capacity (or benefit) or increase the production capacity of new products, and the new major workshops or projects.
3. Reconstruction project. Refers to the transformation project of the original enterprise, original device or project.
4. Relocation project.
5. Recovery project.
(ii) Classification by purpose
1. production project. 2. Non-productive projects.
(three) according to the nature and characteristics of the industry.
1. Competitive events. Refers to the general construction projects with high return on investment, flexible market regulation and strong competition.
2. Basic projects. Refers to natural monopoly, long construction period, large investment and low income.
3. Public welfare projects. Refers to projects that mainly serve social development and are difficult to generate direct economic returns.
(4) According to the construction scale.
Capital construction projects can be divided into three categories: large, medium and small; . According to the total investment, projects in energy, transportation and raw materials industries are more than 50 million yuan, and other projects with more than 30 million yuan are regarded as large and medium-sized (or above the quota) projects, otherwise they are small (or below the quota) projects.
What are the classifications of taxes? How to classify tax revenue in China?
According to the object of taxation, China divides taxation into the following four categories:
(1) goods and services tax. That is to say, taxes with the turnover of goods or services as the object of taxation. The turnover of commodities refers to the transaction amount that occurs in the process of commodity sales. Labor turnover refers to the income obtained by enterprises, institutions and individuals when providing transportation, entertainment and other services. In China's current tax system, goods and services tax includes: value-added tax, consumption tax, business tax, customs duty and vehicle purchase tax.
(2) income tax. In other words, it refers to a kind of tax that takes the income obtained by legal persons and natural persons in a certain period as the object of taxation. Taxpayers' taxable income can be divided into business income, property income, labor income, investment income and other income. Operating income refers to the operating income obtained by enterprises and individual operators engaged in production and operation, after deducting the expenses paid for obtaining this income and related taxes and fees; Other income refers to wages, labor remuneration, dividends, interest, rent, franchise transfer and other income. In China's current tax system, income tax categories include enterprise income tax, personal income tax and land value-added tax.
(3) property tax. That is, it refers to the tax system that takes the property owned or controlled by taxpayers as the object of taxation. Property here refers to the material wealth created by human labor, including movable property and immovable property. Judging from the tax practice of various countries in the world, the tax law generally includes land and various attachments and facilities on the land, outdoor vehicles and boats, etc. Within the scope of taxation; Indoor property and intangible assets are generally not taxed. In China's current tax system, the taxes belonging to property tax include: property tax, urban real estate tax, urban land use tax, cultivated land occupation tax, deed tax, resource tax, vehicle and vessel tax and tonnage tax.
(4) Other taxes. Refers to a tax levied by the state for a specific purpose or a specific behavior of taxpayers. It is characterized by many taxes, scattered tax sources, strong policy, clear scope of mediation, direct tax burden, difficulty in transferring, and poor stability, and it belongs to the source of local fiscal revenue. In China's current tax system, there are stamp duty, urban maintenance and construction tax, tobacco tax and fixed assets investment direction adjustment tax.
What are the tax benefits of contract energy management? China has made clear the preferential tax policies for contracted energy management.
From 20 1 1, China's energy-saving service companies will enjoy a number of preferential tax policies such as value-added tax, business tax and enterprise income tax when implementing contract energy management projects.
In order to encourage enterprises to use the contract energy management mechanism and intensify the technological transformation of energy conservation and emission reduction, the Ministry of Finance and State Taxation Administration of The People's Republic of China recently jointly issued the Notice on the Policies of Value-added Tax, Business Tax and Enterprise Income Tax for Promoting the Development of Energy Conservation Services, which clarified the specific preferential tax policies for China's contract energy management projects.
The two departments made it clear in the notice that the taxable income of business tax obtained by qualified energy-saving service companies in implementing contract energy management projects is temporarily exempted from business tax. Energy-saving service companies implement qualified contract energy management projects, transfer VAT taxable goods in the projects to energy-using enterprises, and temporarily exempt from VAT.
At the same time, the notice made it clear that in order to enjoy the above-mentioned business tax and value-added tax concessions, the technologies related to the implementation of contract energy management projects by energy-saving service companies should meet the technical requirements stipulated in the Technical General Rules for Contract Energy Management issued by AQSIQ and the State Standardization Administration Committee; Moreover, energy-saving service companies sign energy-saving benefit-sharing contracts with energy-using enterprises, and the format and content of the contracts should comply with the Contract Law and the Technical General Rules for Contract Energy Management issued by the General Administration of Quality Supervision, Inspection and Quarantine and the State Standardization Administration Committee.
In terms of preferential corporate income tax, the notice pointed out that if the registered capital of an energy-saving service company is not less than 1 10,000 yuan, and the investment of the energy-saving service company is not less than 70% of the contracted energy management total investment of the project, the enterprise income tax will be exempted from the first year to the third year, and it will be 25% from the fourth year to the sixth year. In addition, energy-saving service companies and energy-using enterprises that have signed energy-saving benefit sharing contracts with them also enjoy preferential corporate income tax policies for assets related to energy management projects under the contract.